The crime of embezzlement is written into federal law and there are a number of statutes, 18 U.S.C. §§ 644-670, that address various types of embezzlement.  In order to prove a case of embezzlement, the government must prove, beyond a reasonable doubt the following basic elements:

• There was a trust or fiduciary relationship between the defendant and the rightful owner;

• The property came into the possession or care of the defendant by virtue of his or her employment;

• The defendant’s dealings with the property constituted a fraudulent conversion to his or her own use; and

• The defendant acted with the intent to deprive the owner of the use of his or her property.

It is important to note that although a defendant must have the intent to take the owner’s property, it is not required that the defendant intend to break the law. This means that even if the defendant intends to return the property, his or her action is still illegal. The return of the property by the defendant is not a defense to embezzlement. Another important point to note is that to sustain a claim of embezzlement, the “trust” factor must be satisfied. This means that the accused must have been “entrusted” with the embezzled property, otherwise they cannot be charged with embezzlement under federal law. Because federal law does not define “entrusted property”, federal courts must look to state law to determine whether a person holds a property in “trust.”  Like every other federal crime, embezzlement will turn upon specific facts and so it is extremely important to have an attorney in your corner that knows how to develop the proper facts that can make the difference between an acquittal versus a conviction.